Związek między funkcją turystyczną a wydatkami na turystykę w miastach na prawach powiatu w województwie podkarpackim w latach 2008-2012
The relationship between tourist functionand expenditure on tourism in cities with county rights in the Podkarpackie Voivodeship in 2008-2012

Summary/Abstract: Tourism economy is a complex and variously defined concept. Therefore, tourism-related spending in the budget classification can be identified in different sections. The paper attempts to indicate the relationship between tourist function and public expenditure incurred on the creation of that function and owned tourist potential of township districts in the Podkarpackie Voivodeship in 2008-2012. The study is the attempt to compare the spending on tourism (Section 630 − Classification of the Budget) in cities with district rights in the Podkarpackie Voivodeship in the period 2008-2012. In the analyzed period, the majority of funds for tourism were allocated by local authorities of Krosno. However, this result cannot be treated as conclusive. The official statistics for Rzeszow and Tarnobrzeg (in section 630) included only expenses related to the tasks of promoting tourism. It should be noticed that in this section (in the case of Przemysl and Krosno) additional project-related expenditure financed from the European Union funds was included.

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